Evaluasi dan Perancangan Sistem Penagihan serta Pencatatan Piutang Usaha pada PT Pelabuhan Bara Utama

Abstract

Prosedur penagihan dan pencatatan piutang usaha pada PT Pelabuhan Bara Utama masih dilakukan secara manual menggunakan Microsoft Excel sehingga menyebabkan penginputan data berulang, meningkatkan risiko kesalahan pencatatan, serta menyulitkan pemantauan piutang. Penelitian ini bertujuan mengevaluasi kesesuaian prosedur penagihan dan pencatatan piutang usaha dengan PSAK 109 serta merancang dan mengimplementasikan sistem berbasis Microsoft Excel Visual Basic for Applications (VBA). Penelitian ini merupakan penelitian terapan dengan pendekatan deskriptif kualitatif yang menggunakan metode pengembangan Waterfall dan dianalisis melalui evaluasi komparatif. Hasil penelitian menunjukkan bahwa prosedur perusahaan telah sesuai dengan sebagian besar ketentuan PSAK 109, kecuali pada aspek penurunan nilai karena belum menerapkan Expected Credit Loss (ECL). Sistem yang dirancang mampu mengintegrasikan proses pembuatan Invoice, pencatatan, dan rekapitulasi piutang dalam satu file Microsoft Excel VBA. Penerapan sistem tersebut meningkatkan efektivitas administrasi piutang, mengurangi kesalahan pencatatan, mempercepat penyajian informasi, serta mendukung pengambilan keputusan manajemen.

The billing and accounts receivable recording procedures at PT Pelabuhan Bara Utama are still performed manually using Microsoft Excel, resulting in duplicate data entry, a higher risk of recording errors, and difficulties in monitoring accounts receivable. This study aims to evaluate the conformity of the company's billing and accounts receivable recording procedures with PSAK 109 and to design and implement a billing and accounts receivable recording system using Microsoft Excel Visual Basic for Applications (VBA). This applied research employed a qualitative descriptive approach using the Waterfall system development method and comparative evaluation. The results indicate that the company's procedures comply with most of the requirements of PSAK 109, except for the impairment of financial assets, as the company has not implemented the Expected Credit Loss (ECL) approach. The proposed system successfully integrates Invoice generation, accounts receivable recording, and receivables recapitulation into a single Microsoft Excel VBA workbook. The implementation of the system improves the efficiency of accounts receivable administration, minimizes recording errors, accelerates information processing, and provides more reliable information to support managerial decision making.